https://www.taxtmi.com/caselaws?id=12183 Section 263 revision cannot be used to reopen deduction issues under sections 35B, 80J and 80HH after those matters have already been examined and decided in appeal by the Commissioner of Income-tax (Appeals). Once the appellate authority has adjudicated the admissibility of those deductions and recorded findings, the revisional jurisdiction is unavailable on the same issues. The cited principle is that matters considered and decided in appeal are not open to revision under section 263. en-us Wed, 07 Aug 2002 00:00:00 +0530 Thu, 18 Feb 2010 16:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=12183 Section 263 revision cannot be used to reopen deduction issues under sections 35B, 80J and 80HH after those matters have already been examined and decided in appeal by the Commissioner of Income-tax (Appeals). Once the appellate authority has adjudicated the admissibility of those deductions and recorded findings, the revisional jurisdiction is unavailable on the same issues. The cited principle is that matters considered and decided in appeal are not open to revision under section 263. Case-Laws Income Tax Wed, 07 Aug 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=12183